掃碼下載APP
及時接收考試資訊及
備考信息
ACCA F8 考試:Control Activities
Control activities—the policies and procedures which help ensure that management directives are carried out and that actions are taken to address risks that threaten the achievement of the entity's objectives.
Types of control activities and examples include:*
Performance reviews |
■Actual against budget, prior year and variance analysis. ■Analytical review, internal versus external data. ■Functional or activity performance in that activities which should have taken place actually took place. |
Information processing |
■Accuracy, completeness and authorisation, for example: □checking arithmetical accuracy (e.g. of documents, records); □maintaining and reviewing accounts and trial balances; □carrying out reconciliations (e.g. bank, supplier statements); □sequence checks of pre-numbered documents (e.g. despatch notes); □completeness checks (e.g. that all documents have been processed); □follow-up of error reports (and taking appropriate action); □IT general and application controls |
Physical controls |
■Secured access to assets and records. ■Password access to computer systems. ■Comparing book to physical (e.g. inventory, petty cash, noncurrent assets). |
Segregation of duties |
■Separation of the authorising, recording and custody functions. ■Actions of one employee are checked by another. |
Authorisation | ■Basically, "if it can move, authorise it", for example: □purchase or disposal of non-current assets; □new suppliers, supplier payments; □purchase and sales invoices; □new employees, wage rates, promotions; □journal entries, bad debt write-offs. |
Copyright © 2000 - www.electedteal.com All Rights Reserved. 北京正保會計科技有限公司 版權所有
京B2-20200959 京ICP備20012371號-7 出版物經營許可證 京公網安備 11010802044457號
套餐D大額券
¥
去使用 主站蜘蛛池模板: 日本aⅴ毛片成人实战推荐 黄色成人在线观看 | 亚洲精品一二三区 | 欧美日韩一卡二卡三卡 | 国产玖玖视频 | 青草久久久久 | 亚洲精彩视频在线观看 | 日韩欧美亚洲国产精品字幕久久久 | 欧美亚洲国产精品 | 精品国产乱码久久久 | 亚洲免费中文字幕 | 久久成人高清 | 久久尤物 | 激情五月激情综合网 | 日日日操 | 国产精品一区二区久久久久 | 一区二区三区高清在线观看 | 三级毛片视频网站 | 在线麻豆视频 | 成人一区二区三区四区 | 精品国产一区二区三区四区四 | 国产色网站 | 日日日操 | 久久精品成人一区二区三区蜜臀 | 日产精品久久久一区二区 | 视频一区二区三区在线观看 | 亚洲国产精品99久久久久久久久 | 久久久久久久国产 | 久久精品国产一区二区电影 | 日韩在线播放视频 | 欧美日韩激情一区 | 欧美在线一级 | 亚洲激情在线观看 | 日韩精品视频在线 | 国产免费一区 | 日韩18p | 日日夜夜天天干 | 做a视频在线观看 | 日韩精品视频在线免费观看 | 国产成人精品久久二区二区91 | 日韩免费激情电影 | 伊人久久亚洲 |